78R486 SMH-D


By:  Ellis                                                        H.B. No. 179


A BILL TO BE ENTITLED
AN ACT
relating to the qualification of a county fair association for an ad valorem tax exemption. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: SECTION 1. Section 11.43(c), Tax Code, is amended to read as follows: (c) An exemption provided by Section 11.13, 11.17, 11.18, 11.182, 11.183, 11.19, 11.20, 11.21, 11.22, 11.23(h) or (j) [11.23(j)], 11.29, 11.30, or 11.31, once allowed, need not be claimed in subsequent years, and except as otherwise provided by Subsection (e), the exemption applies to the property until it changes ownership or the person's qualification for the exemption changes. However, the chief appraiser may require a person allowed one of the exemptions in a prior year to file a new application to confirm the person's current qualification for the exemption by delivering a written notice that a new application is required, accompanied by an appropriate application form, to the person previously allowed the exemption. SECTION 2. This Act takes effect January 1, 2004.